أثر تطبيق معايير الإبلاغ المالي الدولية على الخصائص النوعية للمعلومات المحاسبية في المنشآت الصغيرة والمتوسطة في الأردن

Abstract

This study aims to exploring the effect of applying the International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SME’s) on the qualitative characteristics of accounting Information of SME’s in Jordan. This study reveals that the upcoming standards were more differentiated and important than the traditional ones; it also positively affects the qualitative characteristics of accounting information of SME’s. In addition to that; it also shows that the most positive effect was on relevancy. At the end; the researchers recommend to increase the awareness in IFRS’s for SME’s, and the related disclosure requirements.